Douanerechten, bestaande uit uitvoer- en invoerrechten, zijn indirecte belastingen die geheven worden op goederen die in een land worden uitgevoerd, respectievelijk ingevoerd. In de belastingrechtswetenschap komen de begrippen invoer- en uitvoerrechten als zodanig niet meer voor. Tegenwoordig wordt daarvoor in de douanewetgeving de term douanerecht gebruikt. Invoerrechten kunnen worden gezien als een vorm van protectionisme: het beschermen van de eigen markt tegen concurrerende invoer uit andere landen. Uitvoerrechten hebben vaak een politiek karakter of belang.
EFTA Countries
The European Free Trade Association (EFTA) is a partnership between Liechtenstein, Norway, Iceland and Switzerland. The association is better known under the Dutch abbreviation EVA
Transito
Transit (also: transit) is a term from the trade. This means that there is transport of goods through a country, where customs clearance does not lie between import and export. The transit trade started in the 19th century after the introduction of electric telegraphy and railways. The stacking market as a place of trade became superfluous. The cargo of a ship was often resold before it had reached its home port. The goods only had to be skipped on a train or inland vessel. Many large port cities also act as a transit port. In the ports of Rotterdam, for example, many goods arrive from other continents such as North and South America and Asia. These goods are then skipped as bulk goods in rhine or in completely sealed containers on trains and thus transported to Germany and beyond. If the goods can not be transported immediately, they can temporarily be stored in a customs warehouse.